On August 8, 2018, the Treasury Department and Internal Revenue Service released Proposed Regulations clarifying issues that arise under Section 199A of the Internal Revenue Code of 1986, as amended (the “Code”). This...more
On June 14, 2018, the U.S. Treasury Department and the Internal Revenue Service announced the final round of census tracts in low-income communities in the State of Florida which are designated as “qualified opportunity...more